Universitas Airlangga

Original Article :

Pelaksanaan anggaran berbasis kinerja di jawa timur

Author :

Nabila Ardyani*1

Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik

Abstract :

In creating financial management systems responsible one strategic issue is how this can be avoided budgets management of leaks and pemberosan in spending. In the reform era has made a breakthrough policy of the parent budget document the creation of state and local budgets are changed from the T-account system that has been used for more than three decades by the New Order government becomes I-account system more open, straightforward and demanding accountability budget clear and the implementation of performance-based budgeting system In the implementation of the budget in East Java have not known the existence of reward and punishment are clear and unequivocal. East Java Government to design the implementation of performance-based budgeting is quite good but not perfect, and the implementation of performance-based budgeting has been implemented but it is not comprehensive and consistency.